CITY YMCA LONDON v Revenue & Customs (VAT - characterisation of supply) [2021] UKFTT 0477 (TC)
Notes: VAT - characterisation of supply - provision of accommodation to homeless young people - land exemption for -˜the leasing or letting of immovable property-™ - whether supply a -˜licence to occupy land-™ within Group 1 Schedule 9 VATA land exemption - legal classification by reference to -˜exclusive possession-™ and Community law criterion -˜to the exclusion of all others-™ - whether supply falls within Directive hotel exclusion - a functional approach and purposive construction for -˜similar establishment-™ under Item 1(d) exclusion from land exemption - appeal allowed
Cited in 1 later judgment